Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Malaysia

This study aims to investigate the factors that determine individual taxpayers’ tax compliance behaviour in Malaysia. The determinants are categorized under three main groups: Economic, Social and Demographic factors. Convenient sampling method was adopted, based on the availability of the responden...

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Main Author:	Nivakan, Sritharan
Format:	Thesis
Language:	English
Published:	2019
Subjects:	H Social Sciences (General) HF5601 Accounting K Law (General)
Online Access:	http://ir.unimas.my/id/eprint/32141/1/Nivakan%20Sritharan%20ft.pdf
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id	my-unimas-ir.32141
record_format	uketd_dc
spelling	my-unimas-ir.321412024-02-19T06:13:01Z Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Malaysia 2019-08-14 Nivakan, Sritharan H Social Sciences (General) HF5601 Accounting K Law (General) This study aims to investigate the factors that determine individual taxpayers’ tax compliance behaviour in Malaysia. The determinants are categorized under three main groups: Economic, Social and Demographic factors. Convenient sampling method was adopted, based on the availability of the respondents across Malaysia. T-test, ANOVA, Pearson’s Correlation and Multiple regression are employed in testing and examining the differences as well as the association between variables. The results reveal that demographic factors have no significant difference towards the level of tax compliance, except income level. Further, tax knowledge is negatively associated with tax compliance behaviour. All the economic and social determinants have positive and significant association between level of tax compliance, except perception on equity and fairness, religiosity, and tax knowledge. Malaysian demographic variables need not be concentrated much, but instead, focusing social and economic variables would improve the level of tax compliance. Universiti Malaysia Sarawak (UNIMAS) 2019-08 Thesis http://ir.unimas.my/id/eprint/32141/ http://ir.unimas.my/id/eprint/32141/1/Nivakan%20Sritharan%20ft.pdf text en validuser https://hrmars.com/papers_submitted/6166/1Economic_Factors_Impact_on_Individual_Taxpayers_Tax_Compliance_Behaviour_in_Malaysia.pdf masters Universiti Malaysia Sarawak (UNIMAS) Faculty of Economics and Business
institution	Universiti Malaysia Sarawak
collection	UNIMAS Institutional Repository
language	English
topic	H Social Sciences (General) HF5601 Accounting K Law (General)
spellingShingle	H Social Sciences (General) HF5601 Accounting K Law (General) Nivakan, Sritharan Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Malaysia
description	This study aims to investigate the factors that determine individual taxpayers’ tax compliance behaviour in Malaysia. The determinants are categorized under three main groups: Economic, Social and Demographic factors. Convenient sampling method was adopted, based on the availability of the respondents across Malaysia. T-test, ANOVA, Pearson’s Correlation and Multiple regression are employed in testing and examining the differences as well as the association between variables. The results reveal that demographic factors have no significant difference towards the level of tax compliance, except income level. Further, tax knowledge is negatively associated with tax compliance behaviour. All the economic and social determinants have positive and significant association between level of tax compliance, except perception on equity and fairness, religiosity, and tax knowledge. Malaysian demographic variables need not be concentrated much, but instead, focusing social and economic variables would improve the level of tax compliance.
format	Thesis
qualification_level	Master's degree
author	Nivakan, Sritharan
author_facet	Nivakan, Sritharan
author_sort	Nivakan, Sritharan
title	Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Malaysia
title_short	Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Malaysia
title_full	Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Malaysia
title_fullStr	Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Malaysia
title_full_unstemmed	Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Malaysia
title_sort	determinants of individual taxpayers’ tax compliance behaviour in malaysia
granting_institution	Universiti Malaysia Sarawak (UNIMAS)
granting_department	Faculty of Economics and Business
publishDate	2019
url	http://ir.unimas.my/id/eprint/32141/1/Nivakan%20Sritharan%20ft.pdf
_version_	1794023016906096640

Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Malaysia

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